Montana Rental / transient occupancy tax

Rental / transient occupancy tax in Montana

Montana charges two state taxes on accommodations: a 4% lodging facility use tax and a 4% sales tax on accommodations and campgrounds, 8% in all. Both are paid by the guest and collected by the seller. Statute text: "There is imposed on the user of accommodations a tax at a rate equal to 4% of the sales price paid by the purchaser." (Mont. Code Ann. §§ 15-65-111, 15-68-102(1)(a)).

Verified Source: Mont. Code Ann. §§ 15-65-111, 15-68-102(1)(a) · last checked 2026-10-17